DLF South Point Ltd., New Delhi V. ACIT, New Delhi

ITA 258/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7958 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 16-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

1 ITA NO. 258/DEL/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A. NO. 258/DEL/201 7 (A.Y 2012-13) (THROUGH VIDEO CON FERENCING) DLF SOUTH POINT LTD. (SUCCESSOR TO DLF SOUTH POINT) 9 TH FLOOR, DLF CENTRE, SANSAD MARG, NEW DELHI AABFU1094K (APPELLANT) VS ACIT CIRCLE 52(1) NEW DELHI (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER DATED 05/11/2016 PASSED BY CIT(A)-18, NEW DELHI FOR ASSESSMENT YEAR 2012-13. 2. BEFORE US, THE LD. AR ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING SUBMITTED THAT THE ASSESSEE IS INTERESTED T O RESOLVE THE PENDING ISSUE THROUGH DIRECT TAX VIVAD SE VISHWAS H SCHEME (VSV) ACT, 2020, AND WILL BE FILING DECLARATION FOR M NO. 1 & 2. APPELLANT BY SH. SATYAGEET GOEL, CA RESPONDENT BY SH. AVIKAL MANU, SR. DR DATE OF HEARING 18.01.2021 DATE OF PRONOUNCEMENT 18.01.2021 2 ITA NO. 258/DEL/2017 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISP UTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NO T ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSE E SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS THE APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 18 TH DAY OF JANUARY, 2021 SD/- SD/- (N. K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 18/01/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 258/DEL/2017